THE DONOR DESK · NEW MEXICO

Checking a charity in New Mexico.

Which public records New Mexico keeps about a charity that asks you for money, in the state's own words. The agency the research names is the New Mexico Department of Justice, Charities Unit. 9 official sources back this page. Last checked 2026-08-09.

Free to read. No account needed. Nothing on this page is a rating or an endorsement of any organization.

What this state records about charities that ask you for money

Registration is a filing requirement, not a rating. States exempt whole categories of organization from it, so an organization that does not appear in a state record is not necessarily doing anything wrong, and one that does appear has not been endorsed.

Register in NM-COROS before soliciting when the organization is required to register

SOURCE VERIFIED

A charitable organization subject to the Act must register with the Attorney General before solicitation. NMDOJ currently administers registration through NM-COROS and states that organizations that exist, operate or solicit in New Mexico should use that system.

How often
Initial, then maintain annual reporting
Filed with
New Mexico Department of Justice, Charities Unit
Form or portal
New Mexico Charitable Organization Registration Online System (NM-COROS).

Applies to: A nonexempt charitable organization existing, operating or soliciting in New Mexico.

Exceptions

  • Religious organizations are outside the Act; educational institutions and catastrophe-beneficiary organizations have separate exemption branches.

Source: 1999 SB 325 — Charitable Solicitations Act; Final Version — New Mexico Legislature and 2 more official sources below.

Last verified

What financial detail the state requires at what size

This is what the organization has to produce for the state, which tells you what already exists to ask for. It is not a statement that any particular organization is above or below these thresholds.

Obtain an independent audit when total expenses are in excess of $750,000 for fiscal periods beginning on or after January 1, 2024

SOURCE VERIFIED

The current New Mexico audit trigger is total expenses in excess of $750,000, not revenue, gross receipts or contributions. The 2023 amendment replaced the older $500,000-revenue rule for fiscal periods beginning January 1, 2024 or later.

How often
Annual when threshold exceeded
Filed with
New Mexico Department of Justice, Charities Unit
Form or portal
NM-COROS; independent auditor report.

Applies to: A charitable organization subject to NMDOJ annual reporting whose relevant fiscal period begins on or after January 1, 2024.

Exceptions

  • The older NMDOJ webpage sentence using $500,000 revenue is stale for post-2024 periods and must not control.

Source: 2023 SB 240 — Tax Exempt Organization Tax Audits; Bill Text — New Mexico Legislature and 2 more official sources below.

Last verified

Whether the organization is still current with the state

Every nonprofit corporation owes its state this filing to stay in good standing, and the state keeps the result as a public record. It is separate from any charity registration above, and being current says nothing about how an organization spends what you give it.

File the annual nonprofit corporate report by the 15th day of the fifth month after taxable-year end and pay $10

SOURCE VERIFIED

The annual corporate report is due on or before the fifteenth day of the fifth month following the end of the corporation’s taxable year. It carries a $10 fee and the corporation must keep a copy open to public inspection at its principal place of business during regular business hours.

How often
Annual
Filed with
New Mexico Secretary of State, Business Services
Form or portal
Business Filing System — nonprofit annual report.

Applies to: Domestic and qualified foreign nonprofit corporations.

Exceptions

  • This is separate from the NMDOJ charitable organization annual filing and from federal Form 990.

Source: 2015 HB 287 — Secretary of State Filing Fees and Nonprofit Reports; Final Version — New Mexico Legislature and 2 more official sources below.

Last verified

Who keeps these records in New Mexico

These are the offices the New Mexico research itself names for the filings above. An office that keeps a record is also the place to take a question or a concern about one.

  • New Mexico Department of Justice, Charities Unit
  • New Mexico Secretary of State, Business Services

What this page does not tell you

Whether your gift is deductible

That is federal, not state, and it depends on the organization's federal status and on your own tax situation. See the federal record rules and check the organization in the IRS Tax Exempt Organization Search.

Whether a particular organization has complied

This page carries New Mexico's rules, not any organization's filing history. The offices above hold the records for the organization you are asking about.

Which state's rules apply to your gift

Your state of residence, the organization's home state, and the state it solicits in can all differ. This page is about New Mexico.

What this organization promised you

Restrictions on your gift, refund terms, recurring-payment terms and the acknowledgment you receive come from the organization itself. Ask it, and keep what it sends.

BEFORE YOU GIVE

Make the checklist
for your gift.

The federal side of a donation does not change by state: what to confirm before paying, and which record to keep afterward. Build a list around the gift you are actually making.

Open the giving checklist

If you run this organization

The rules above are three of the requirements New Mexico puts on a nonprofit. The full guide covers formation, governance, reporting, tax and employment, from the same official sources.

New Mexico nonprofit compliance guide ↗

Linking to this donor page from your own donation page or donor FAQ is welcome. It does not replace your organization's required notices, policies or donation acknowledgments.

Official sources

9 official sources back the entries on this page. Every one is a government statute, regulation, agency instruction, form or portal.

Agency or authoritySourceAccessedURL
New Mexico State Records Center and Archives 12.3.3 NMAC — Corporations https://www.srca.nm.gov/parts/title12/12.003.0003.html
New Mexico Legislature 1999 SB 325 — Charitable Solicitations Act; Final Version https://www.nmlegis.gov/Sessions/99%20Regular/FinalVersions/SB0325.html
New Mexico Legislature 2015 HB 287 — Secretary of State Filing Fees and Nonprofit Reports; Final Version https://www.nmlegis.gov/Sessions/15%20Regular/final/HB0287.PDF
New Mexico Legislature 2023 Regular Session — SB 240 Legislative Status https://www.nmlegis.gov/Legislation/Legislation?Chamber=S&LegNo=240&LegType=B&year=23
New Mexico Legislature 2023 SB 240 — Tax Exempt Organization Tax Audits; Bill Text https://www.nmlegis.gov/sessions/23%20Regular/bills/senate/SB0240.HTML
New Mexico Department of Justice, Charities Unit Charities https://nmdoj.gov/get-help/charities/
New Mexico Department of Justice, Charities Unit New Mexico Charitable Organization Auditor and Auditor’s Report Changes 2024 https://nmdoj.gov/wp-content/uploads/NM-Charitable-Organization-Auditor-and-Auditor-Changes-2024.pdf
New Mexico Department of Justice, Charities Unit New Mexico Charitable Organization Registration Online System (NM-COROS) https://secure.nmdoj.gov/coros/
New Mexico Secretary of State, Business Services New Mexico Secretary of State Business Filing System https://enterprise.sos.nm.gov/